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    <title>1987 (11) TMI 135 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the claim of Rs. 2,65,000 as a business expenditure for the relevant year in a case involving disallowances of various expenses. However, disallowances of Rs. 17,000, Rs. 3,600, and Rs. 5,000 were upheld. The issue of charging interest under sections 139(8) and 215 was considered consequential.</description>
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